Complaint Process Regarding Assessment Administration

Practices or an Assessing Officer

Complaints regarding Assessment Administration Practices or an Assessing Officer are to
be made in writing to: State Tax Commission, Complaints Review, P.O. Box 30471,
Lansing, MI 48909.

The State Tax Commission’s Complaint Review Process is as follows:

1. Complaints received will be reviewed by State Tax Commission (STC) staff to

determine if the complaint has merit and should proceed to an investigatory
review. Complaints without appropriate documentation will not be considered.
The complainant will be notified within 21 days of receipt of the complaint if the
complaint will proceed to investigatory review or will be dismissed.
a. If a complaint is dismissed at this stage the Complainant will be notified in
writing that the dismissal is final and that any duplicate submission filed
will also be dismissed.
2. Complaints that proceed to investigatory review will be sent to the assessing
officer or Township Supervisor requesting a writen response to the allegations.
Assessor or Township Supervisor. Responses are due within 21 days of receipt of
the request.
3. Responses received from the Assessor or the Township Supervisor will be
reviewed by STC staff to determine if further action is necessary. If, in the
opinion of STC staff, no further action is necessary, the complainant, assessing
officer and/or Township will be notified in writing of the results of the
investigatory review and the complaint will be closed.
4. Complaints that proceed for a formal review may be referred to Assessment and
Certification Division (ACD) Field Staff for a field review of the facts at issue in
the Complaint/Response.
5. Following review by ACD Field Staff or following STC staff review, complaints
that proceed to a formal review will be sent to the Assessor Discipline Advisory
Committee for informal review. The Assessor Discipline Advisory Committee
will meet with the assessor named in the complaint and then make a final
recommendation to the State Tax Commission.
6. If the recommendation of the Assessor Discipline Advisory Committee is
anything other than revocation or suspension, the Commission will review the
information provided and act on the recommendation.
7. If the recommendation of the Discipline Advisory Committee is revocation or
suspension, the Commission will receive and review that recommendation. If the
Commission makes a determination to proceed with revocation, a request for
hearing will be sent to the Michigan Administrative Hearing System (MAHS) to
hold the formal revocation hearing as a contested case hearing.
8. The MAHS hearings officer will make a formal report to the State Tax
Commission. The Commission will take final action on the case.